Abstract [en]

Introduction: Going concern assessment is a subject that causes many auditors anxiety. At the same time it is a fundamental prerequisite for performing audit of high quality. Previous studies in the field have studied the phenomenon based on secondary data. This study aims at using primary data based on alternative research methods to supplement earlier studies through a Swedish context.

Purpose: The purpose of this study is to explain the differences in the auditor’s going concern assessment.

Method: The study is based on a quantitative research method with a deductive approach. A cross-sectional design has been used and research data has been collected through auditor’s participation through a survey. This study has been supplemented with qualitative data collected through follow- up interviews

Conclusion: The result of the study indicate that auditors are a homogeneous group and that there are a number of underlying factors that are crucial in assessing going concern, such as ongoing dialogue with client and access to the clients future oriented profitability information.